Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Education Code § 49.103: ALLOCATION OF APPRAISED VALUE OF DIVIDED UNIT.

Where this section sits in the code

EDUCATION CODE
TITLE 2. PUBLIC EDUCATION
SUBTITLE I. SCHOOL FINANCE AND FISCAL MANAGEMENT
CHAPTER 49. OPTIONS FOR LOCAL REVENUE LEVELS IN EXCESS OF ENTITLEMENT
SUBCHAPTER C. DETACHMENT AND ANNEXATION BY AGREEMENT

If portions of a parcel or other item of property are located in different school districts as a result of a detachment and annexation under this subchapter, the parcel or other item of property shall be appraised for taxation as a unit, and the agreement shall allocate the taxable value of the property between the districts.

Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995.

Transferred, redesignated and amended from Education Code, Subchapter C, Chapter 41 by Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 1.051, eff. September 1, 2019.

Collected 2026-08-27T01:47:05Z. Source file · JSON

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